而这道题讲的是累积折旧是asset下面的,固定资产原值的一个备抵项目。两个角度说的完全是不同的事情,但是都用到了“contract asset”这个词。 本题AB选项都是纯粹的利润表的科目而非资产负债表项目,C才涉及到资产负债表项目,那通过专注asset 也能做对。 助教现在理解你的困惑了。英语本身就是多义词,不同语境的...
请问下此题,累计折旧为什么算contract asset?可否详细解答一下累计折旧在资产负债表里的逻辑以便于理解,谢谢! 同学看这张图可能更加直观。 一、区分depreciation expense和accumulative depreciation 关于这个疑问,首先我们要区分折旧费用和累计折旧。 depreciation expense是每年在损益表中记的一笔折旧费用, 而accumulative de...
合同资产contractasset 合同资产是指企业已经向客户转让商品而有权收取对价的权利,且该权利取决于时间流逝之外的其他因素。 只是有权利收钱,后面的还看其他条件,不是无条件收款,无条件收款是应收。 图片发自简书App
contract asset 网校学员啊翕**在学习ACCA特许公认会计师全科【签约班】时提出了此问题,已有2人帮助了TA。 网校助教 melaniet6fqa 同学你好,该知识点来自沪江网校《ACCA特许公认会计师全科【签约班】》的课程,想要更系统的学习,欢迎进入课程学习。不仅可以和更多的同学一起学习,而且还有老师、助教随时的学习指导和...
Transaction cost economics (TCE) is the most prominent theory for studying questions surrounding information systems (IS) outsourcing. Its most widely test... J Dibbern,WW Chin,T Kude - 《Data Base for Advances in Information Systems》 被引量: 3发表: 2016年 Impact of Trust and Asset Specifici...
Royalty contracts A royalty contract is a record of an agreement with an asset or intellectual property owner. It specifies the negotiated terms and conditions under which the licensor qualifies for a monetary reward when the licensee uses its property to obtain revenue. ...
CFDs allow investors to easily take a long orshort positionor a buy and sell position. The CFD market typically doesn't have short-selling rules. An instrument may be shorted at any time. There's no borrowing or shorting cost because there's no ownership of the underlying asset. ...
A futures contract is a standardized agreement to buy or sell the underlying commodity or other asset at a specific price at a future date.
A contract asset arises when you as asupplier have already performed something– deliver part of the services or goods as agreed – but under the contract, you still have something to do before you can bill the client. Illustration: contract asset vs. account receivable ...
With that said, it’s hard to justify the cost of hiring a contract lawyer for a startup, but how else can they reduce legal risks, prepare for audits, or stay ahead of renewal dates? Is there really a way to stay legally compliant without it costing $80 an hour?